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All Journal EKONOMIKA45 Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia
Mochammad Fadhil Abdullah
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Economics, Econometrics & Finance

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Dana Amil Baznas Makassar Psak 109 Vs Praktik Mochammad Fadhil Abdullah; Muhammad Wahyuddin Abdullah; Saiful Muchlis; Rahmawati Muin; Ayu Ruqayyah Yunus
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2620

Abstract

Amil has a maximum right of 12.5% of zakat funds while for infaq / alms funds and other religious social funds, a maximum of 20% of amil rights are used for amil operational purposes. Amil is required to make disclosures related to transactions, and distribution policies including funds for amyl itself as well as the percentage of distribution, and the reason for the policy used. In the financial statements according to PSAK 109, amil funds are presented in the statement of financial position and statement of changes in funds and disclosed in notes to the financial statements. This study aims to determine the compatibility between the practice of presenting and disclosing amil funds/rights in the financial statements of BAZNAS Makassar City with PSAK Standard 109 concerning Accounting for Zakat, Infaq, and Alms Management. This research was carried out with a descriptive qualitative approach with literature studies. This qualitative research tries to provide an overview of theory with practice in the field after comparing the two. The type of data used is secondary data. The data used is secondary data that has been provided by BAZNAS in the form of audited financial statements for 2022 and 2021. The results of this study show that the components of the Audited financial statements of BAZNAS Makassar City 2022-2021 in format have followed the PSAK 109 standard consisting of a Balance Sheet, Report of Changes in Funds, Report of Changes in Managed Assets, Cash Flow Statement and Notes to Financial Statements. However, the presentation and disclosure are not following PSAK 109 and generally accepted financial accounting standards.
Pengaruh Pembinaan Kewirausahaan terhadap Penguatan Ekonomi Daerah: Studi Berbasis Konsep Bisnis UMKM dan Kinerja Keuangan Daerah di Sulawesi Selatan (2019–2024) Wahyuni; Mochammad Fadhil Abdullah
JKEN: Jurnal Kajian Ekonomi Nasional Vol 1 No 2 (2026): Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia
Publisher : PT Bukuloka Literasi Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65307/je.v1i2.52

Abstract

This study aims to analyze the effect of entrepreneurship coaching on strengthening the regional economy by using MSME performance as a mediating variable. Regional economic conditions are greatly influenced by the productivity of MSMEs, which are a dominant sector in Indonesia's economic structure. Entrepreneurship coaching is seen as a form of strategic intervention that can increase the capacity of business actors through the improvement of knowledge, skills, and managerial abilities based on modern business concepts. This study uses a quantitative approach with secondary data on MSME performance and regional economic indicators in South Sulawesi Province for the period 2019–2024, and supports empirical findings through references to the latest scientific publications. The results show that entrepreneurship coaching has a significant positive effect on MSME performance, as well as on strengthening the regional economy both directly and through the mediation of MSME performance. This study reinforces the findings of Mustamin & Wahyuni (2024) that competency-based entrepreneurship assistance can improve the sustainability of community businesses, and is relevant to the findings of Muchtar Lutfi, Wahyuni & Hamris (2025) regarding the importance of effective financial management in strengthening the regional economy. Keywords: Entrepreneurship coaching, SMEs, SME performance, regional economy, business concept
Co-Authors Abdullah, Muhammad Wahyuddin Ayu Ruqayyah Yunus Rahmawati Muin Saiful Muchlis Wahyuni